Your VPS 4 Salary: What You Actually Take Home After Tax

Understanding Your VPS 4 Salary

If you are a Victorian public servant at Grade 4, you are likely earning between $100,894 and $114,476 per year under the current enterprise agreement. This range applies from 1 May 2026 and is scheduled to rise by 3% on 1 May 2027. The exact figure depends on your pay point within the VPS 4 classification, as shown on your payslip (e.g. 4.1.3).

This guide explains how to work out what actually reaches your bank account after income tax and the Medicare levy. We use the 2026–27 tax rates and the latest Medicare thresholds.

The VPS 4 Salary Range

According to the Victorian Public Service Enterprise Agreement 2024, the VPS 4 salary structure includes seven progression steps. The minimum is $100,894 (pay point 4.1.1) and the maximum is $114,476 (pay point 4.1.7). These rates are confirmed by the salary guide, which tracks the official agreement.

Note that the older Victorian Public Service Award 2016 lists a Grade 4 range of $93,865 to $105,671, but that award is a safety net; the enterprise agreement overrides it for most employees. Your actual pay will follow the agreement.

How Income Tax Affects Your Take-Home Pay

For the 2026–27 tax year, Australian residents pay tax on a sliding scale. On a VPS 4 salary, you fall into the 30% or 37% marginal tax bracket depending on your exact income. Here is how the tax brackets apply:

• Up to $18,200 – Nil tax
• $18,201 to $45,000 – 15 cents per dollar over $18,200
• $45,001 to $135,000 – $4,020 plus 30 cents per dollar over $45,000
• $135,001 to $190,000 – $31,020 plus 37 cents per dollar over $135,000

For a VPS 4 salary of, say, $107,000 (mid-range), your tax would be:

• $4,020 on the first $45,000
• Plus 30% of ($107,000 – $45,000) = $18,600
• Total tax = $22,620

You may also be entitled to the Low Income Tax Offset (LITO) if your taxable income is under $66,667, but most VPS 4 salaries exceed that, so LITO phases out completely.

The Medicare Levy

The Medicare levy is 2% of your taxable income, but it is reduced or waived for low-income earners. The latest published single-person thresholds are $28,011 (lower) and $35,013 (upper). If your income is below $28,011, you pay no levy. Between $28,011 and $35,013, you pay a reduced rate. Above $35,013, you pay the full 2%. Since a VPS 4 salary is well above $35,013, you will pay the full 2% – that is $2,140 on a $107,000 salary.

Your Fortnightly Take-Home Pay

After income tax and the Medicare levy, your annual take-home from a $107,000 VPS 4 salary would be approximately:

• $107,000 – $22,620 (tax) – $2,140 (Medicare) = $82,240
• Per fortnight (26 fortnights): about $3,163

This is before any salary packaging, HELP/HECS repayments, or other deductions. Your employer may also contribute 12% superannuation on top of your salary, but that does not reduce your take-home pay unless you salary sacrifice.

For a more precise calculation tailored to your exact pay point and circumstances, use the Take-home pay tool.

Superannuation and Salary Packaging

Your VPS 4 salary is typically advertised as “plus super”. From 1 July 2026, the super guarantee rate is 12% on earnings up to $270,830. This is paid by your employer on top of your salary and does not come out of your take-home pay.

If you use salary packaging (e.g. for a car or novated lease), your taxable income reduces, which lowers your tax and Medicare levy. However, salary packaging also reduces your super guarantee base in some cases. Check with your employer’s salary packaging provider.

Key Takeaways

• Your vps 4 salary ranges from $100,894 to $114,476 as of 1 May 2026.
• After tax and Medicare, a mid-range VPS 4 salary yields roughly $3,160 per fortnight.
• The Medicare levy applies in full because your income exceeds $35,013.
• Super is additional and does not affect your take-home unless you salary sacrifice.

For more on how tax and Medicare work, see the Tax and Medicare guide. You can also compare your pay to national benchmarks on the Benchmarks page.